NAVEEN & ANR. vs DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 15th December, 2025 Pronounced on:30th January, 2026 W.P.(CRL) 1872/2024, CRL.M.A. 18198/2024 1. NAVEEN S/o Sh. Shiv Lal Proprietor M/s Aarti Traders, Tej Colony, Tehsil Camp, Panipat, Haryana-132103. 2. SURAJ KUMAR S/o Sh. Shiv Lal Tej Colony, Tehsil Camp, Panipat, Haryana-132103. ....Petitioners Through: Ms. Hitanshi and Mr. Yash Tewari, Advocates. versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE Through its Superintendent/Senior Intelligence Officer, Delhi Zonal Unit, DGGI, MTNL Building, Near Manipal Hospital Sector-6, Dwarka, Delhi-110075. .....Respondent Through: Mr. Anurag Ojha, Senior Advocate with Mr. Dipak Raj and Mr. Vipul Kumar, Advocates. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. Petition under Article 226/227 Constitution of India has been filed for setting aside of the Summons dated 20.05.2024 against the Petitioner No.1 and for release of the papers/documents/goods seized by them on 23.03.2024 and to restrain the Respondent DGGI, not to illegally detain the Petitioner in odd hours. 2. Briefly stated, the Petitioner No.1, Naveen, and Petitioner